Status of Concepts Statement No. 3

Elements of Financial Statements of Business Enterprises

Status

Issued: December 1980

Affects:

No other pronouncements

Affected by:

Superseded by CON 6, paragraph 2

Concepts Statement No. 6 replaces Concepts Statement No. 3 expanding its scope to encompass not-for-profit organizations. Below is a cross-reference list showing where paragraphs that were in Concepts Statement No. 3 may now be found in Concepts Statement No. 6.